mivita/tests/Feature/CheckoutVatIdRevalidationTest.php

<?php

use App\Models\Country;
use App\Models\Shipping;
use App\Models\ShippingCountry;
use App\Models\UserAccount;
use App\Services\UserService;
use App\Services\VatIdService;
use App\User;
use Illuminate\Foundation\Testing\RefreshDatabase;
use Tests\TestCase;

use function Pest\Laravel\mock;

uses(TestCase::class, RefreshDatabase::class);

function makeVatCheckoutUser(array $accountOverrides = []): array
{
    $country = Country::create([
        'code' => 'AT',
        'phone' => '43',
        'en' => 'Austria',
        'de' => 'Österreich',
        'es' => 'Austria',
        'fr' => 'Autriche',
        'it' => 'Austria',
        'ru' => 'Австрия',
        'eu_country' => true,
    ]);

    $shipping = Shipping::create(['name' => 'Österreich', 'active' => true]);
    $shippingCountry = ShippingCountry::create([
        'shipping_id' => $shipping->id,
        'country_id' => $country->id,
    ]);

    $account = UserAccount::create(array_merge([
        'first_name' => 'Marlene',
        'last_name' => 'Mathis',
        'country_id' => $country->id,
        'tax_identification_number' => 'ATU64282555',
        'taxable_sales' => 1,
    ], $accountOverrides));

    // reverse_charge* sind nicht fillable -> explizit setzen
    $account->forceFill(array_merge([
        'reverse_charge' => 1,
        'reverse_charge_valid' => now(),
        'reverse_charge_code' => 'AT',
    ], array_intersect_key($accountOverrides, array_flip(['reverse_charge', 'reverse_charge_valid', 'reverse_charge_code']))))->save();

    $user = User::forceCreate([
        'account_id' => $account->id,
        'email' => 'vat-'.uniqid('', true).'@example.com',
        'password' => bcrypt('secret'),
        'lang' => 'de',
    ]);

    return [$user->fresh(), $shippingCountry];
}

beforeEach(function () {
    UserService::$user_reverse_charge = false;
});

it('keeps tax free status when vies is unavailable', function () {
    // VIES_ENABLED=false in phpunit.xml -> CHECK_UNAVAILABLE -> gespeicherter Status gilt
    [$user, $shippingCountry] = makeVatCheckoutUser();

    $result = UserService::performUserTaxShippingCountry($user, $shippingCountry);

    expect($result)->toBeTrue();
    expect(UserService::$user_reverse_charge)->toBeTrue();
    expect($user->account->fresh()->reverse_charge)->toBeTruthy();
});

it('revokes reverse charge for german vat ids', function () {
    [$user, $shippingCountry] = makeVatCheckoutUser([
        'tax_identification_number' => 'DE123456789',
    ]);

    $result = UserService::performUserTaxShippingCountry($user, $shippingCountry);

    expect($result)->toBeFalse();
    expect(UserService::$user_reverse_charge)->toBeFalse();

    $account = $user->account->fresh();
    expect($account->reverse_charge)->toBeFalsy();
    expect($account->reverse_charge_valid)->toBeNull();
});

it('revokes reverse charge for implausible vat ids', function () {
    [$user, $shippingCountry] = makeVatCheckoutUser([
        'tax_identification_number' => '53618009',
    ]);

    $result = UserService::performUserTaxShippingCountry($user, $shippingCountry);

    expect($result)->toBeFalse();
    expect($user->account->fresh()->reverse_charge)->toBeFalsy();
});

it('revokes reverse charge when vies reports the id as invalid', function () {
    [$user, $shippingCountry] = makeVatCheckoutUser();

    mock(VatIdService::class, function ($mock) {
        $mock->shouldReceive('qualifiesForReverseCharge')->andReturn(true);
        $mock->shouldReceive('checkViesCached')->andReturn(VatIdService::CHECK_INVALID);
    });

    $result = UserService::performUserTaxShippingCountry($user, $shippingCountry);

    expect($result)->toBeFalse();

    $account = $user->account->fresh();
    expect($account->reverse_charge)->toBeFalsy();
    expect($account->reverse_charge_valid)->toBeNull();
    // Die USt-ID selbst bleibt erhalten, damit der User sie neu validieren kann
    expect($account->tax_identification_number)->toBe('ATU64282555');
});

it('grants tax free checkout when vies confirms the id', function () {
    [$user, $shippingCountry] = makeVatCheckoutUser();

    mock(VatIdService::class, function ($mock) {
        $mock->shouldReceive('qualifiesForReverseCharge')->andReturn(true);
        $mock->shouldReceive('checkViesCached')->andReturn(VatIdService::CHECK_VALID);
    });

    $result = UserService::performUserTaxShippingCountry($user, $shippingCountry);

    expect($result)->toBeTrue();
    expect(UserService::$user_reverse_charge)->toBeTrue();
    expect($user->account->fresh()->reverse_charge)->toBeTruthy();
});

it('does not run vies check when shipping country does not match reverse charge code', function () {
    [$user, $shippingCountry] = makeVatCheckoutUser([
        'reverse_charge_code' => 'ES',
    ]);

    $result = UserService::performUserTaxShippingCountry($user, $shippingCountry);

    expect($result)->toBeFalse();
    // Kein Entzug: Der Status bleibt für passende Lieferländer bestehen
    expect($user->account->fresh()->reverse_charge)->toBeTruthy();
});